With Rick Perry in Race, Which Governor Has the Best Record?

Massachusetts residents have historically had a one of the highest tax burdens in the country, consistently ranking in the top 10 states, Henchman said. When Romney was in office the state dropped out of the top 10, falling from having the eighth-highest tax burden in 2005 to the 13th in 2006.

At the Iowa State Fair Thursday, Romney took questions from a rather heated audience. In response to a question about whether he would close corporate tax loopholes, Romney reiterated that he absolutely would not raise taxes.

"There are a lot of people who use the word 'loophole' to say, 'Let's just raise taxes on people.' And that I will not do. I will not raise taxes," Romney said.

But, then again, all of his GOP opponents say they will not raise taxes either.